ths or
four-fifths of the money which it is proposed in this bill to return
would be paid into the treasuries of the loyal states. But no valid
reason for such payment is found in the fact that the Government at
first could not, and afterwards, for reasons probably perfectly valid,
did not, enforce collection in the other States.

There were many Federal taxes which were not paid by the people in the
rebellious States; and if the nonpayment by them of this direct tax
entitles the other States to a donation of the share of said taxes paid
by their citizens, why should not the income tax and many other internal
taxes paid entirely by the citizens of loyal States be also paid into
the treasuries of these States? Considerations which recognize sectional
divisions or the loyalty of the different States at the time this tax
was laid should not enter into the discussion of the merits of this
measure.

The loyal States should not be paid the large sums of money promised
them by this bill because they were loyal and other States were not,
nor should the States which rebelled against the Government be paid
the smaller sum promised them because they were in rebellion and thus
prevented the collection of their entire quotas, nor because this
concession to them is necessary to justify the proposed larger gifts
to the other States.

The people of the loyal States paid this direct tax as they bore other
burdens in support of the Government, and I believe the taxpayers
themselves are content. In the light of these considerations I am
opposed to the payment of money from the Federal Treasury to enrich the
treasuries of the States. Their funds should be furnished by their own
citizens, and thus should be fostered the taxpayer's watchfulness of
State expenditures and the taxpayer's jealous insistence upon the strict
accountability of State officials. These elements of purity and strength
in a State are not safely exchanged for the threatened demoralization
and carelessness attending the custody and management of large gifts
from the Federal Treasury.

The baneful effect of a surplus in the Treasury of the General
Government is daily seen and felt. I do not think, however, that this
surplus should be reduced or its contagion spread throughout the States
by methods such as are provided in this bill.

There is still another objection to the bill, arising from what seems to
me its unfairness and unjust discrimination.

In the case of